Tourism tax on transient guests, definitions--authority to impose tax,rate--exception.
94.870. In addition to all other taxes prescribed by law, thegoverning body of any municipality of the third classification with apopulation of at least fifteen thousand but not more than eighteen thousandinhabitants located within a county with a population of at leastthirty-five thousand but not more than forty-five thousand inhabitantswhich has a total assessed valuation of at least two hundred seventy-fivemillion dollars but not more than three hundred twenty-five milliondollars, the governing body of any county with a population of at leasttwenty thousand but not more than twenty-five thousand which has a totalassessed valuation of at least one hundred twenty million dollars but notmore than one hundred forty million dollars or any municipality located insuch county and the governing body of any county with a population of atleast twenty-eight thousand but not more than thirty-one thousand which hasa total assessed valuation of at least two hundred fifty-five milliondollars or any municipality located in such county and the governing bodyof any county with a population of at least twenty-five thousand but notmore than thirty thousand which has a total assessed valuation of at leasttwo hundred million dollars but not more than two hundred five milliondollars or any municipality located in such county, or any city locatedpartially but not wholly within a county of the third classification with apopulation of at least thirty-nine thousand inhabitants may impose, byordinance or order, a tax on the price paid or charged to any person forrooms or accommodations paid by transient guests of hotels, motels,condominium units, campgrounds, and tourist courts situated within thepolitical subdivision, at a rate not to exceed four percent of such pricepaid or charged. As used in this section, the term "hotel", "motel", or"tourist court" means any structure or building, under one management,which contains rooms furnished for the accommodation or lodging of guests,with or without meals being provided, including bed and breakfastfacilities, and kept, used, maintained, advertised, or held out to thepublic as a place where sleeping accommodations are sought for pay orcompensation to transient guests, and the term "campground" means realproperty, other than state-owned property, which contains parcels for rentto transient guests for pay or compensation, which may include temporaryutility hook-ups for use by the transient guests, and where such transientguests generally use tents, recreational vehicles or some other form oftemporary shelter while on the rented premises. Shelters for the homelessoperated by not-for-profit organizations are not a hotel, motel, or touristcourt for the purposes of this section. As used in this section, the term"transient guest" means a person who occupies a room or rooms in a hotel,motel, campground, or tourist court for thirty consecutive days or less.
Tourism tax on transient guests, definitions--authority to impose tax,rate--exception.
94.870. In addition to all other taxes prescribed by law, thegoverning body of any municipality of the third classification with apopulation of at least fifteen thousand but not more than eighteen thousandinhabitants located within a county with a population of at leastthirty-five thousand but not more than forty-five thousand inhabitantswhich has a total assessed valuation of at least two hundred seventy-fivemillion dollars but not more than three hundred twenty-five milliondollars, the governing body of any county with a population of at leasttwenty thousand but not more than twenty-five thousand which has a totalassessed valuation of at least one hundred twenty million dollars but notmore than one hundred forty million dollars or any municipality located insuch county and the governing body of any county with a population of atleast twenty-eight thousand but not more than thirty-one thousand which hasa total assessed valuation of at least two hundred fifty-five milliondollars or any municipality located in such county and the governing bodyof any county with a population of at least twenty-five thousand but notmore than thirty thousand which has a total assessed valuation of at leasttwo hundred million dollars but not more than two hundred five milliondollars or any municipality located in such county, or any city locatedpartially but not wholly within a county of the third classification with apopulation of at least thirty-nine thousand inhabitants may impose, byordinance or order, a tax on the price paid or charged to any person forrooms or accommodations paid by transient guests of hotels, motels,condominium units, campgrounds, and tourist courts situated within thepolitical subdivision, at a rate not to exceed four percent of such pricepaid or charged. As used in this section, the term "hotel", "motel", or"tourist court" means any structure or building, under one management,which contains rooms furnished for the accommodation or lodging of guests,with or without meals being provided, including bed and breakfastfacilities, and kept, used, maintained, advertised, or held out to thepublic as a place where sleeping accommodations are sought for pay orcompensation to transient guests, and the term "campground" means realproperty, other than state-owned property, which contains parcels for rentto transient guests for pay or compensation, which may include temporaryutility hook-ups for use by the transient guests, and where such transientguests generally use tents, recreational vehicles or some other form oftemporary shelter while on the rented premises. Shelters for the homelessoperated by not-for-profit organizations are not a hotel, motel, or touristcourt for the purposes of this section. As used in this section, the term"transient guest" means a person who occupies a room or rooms in a hotel,motel, campground, or tourist court for thirty consecutive days or less.
Tourism tax on transient guests, definitions--authority to impose tax,rate--exception.
94.870. In addition to all other taxes prescribed by law, thegoverning body of any municipality of the third classification with apopulation of at least fifteen thousand but not more than eighteen thousandinhabitants located within a county with a population of at leastthirty-five thousand but not more than forty-five thousand inhabitantswhich has a total assessed valuation of at least two hundred seventy-fivemillion dollars but not more than three hundred twenty-five milliondollars, the governing body of any county with a population of at leasttwenty thousand but not more than twenty-five thousand which has a totalassessed valuation of at least one hundred twenty million dollars but notmore than one hundred forty million dollars or any municipality located insuch county and the governing body of any county with a population of atleast twenty-eight thousand but not more than thirty-one thousand which hasa total assessed valuation of at least two hundred fifty-five milliondollars or any municipality located in such county and the governing bodyof any county with a population of at least twenty-five thousand but notmore than thirty thousand which has a total assessed valuation of at leasttwo hundred million dollars but not more than two hundred five milliondollars or any municipality located in such county, or any city locatedpartially but not wholly within a county of the third classification with apopulation of at least thirty-nine thousand inhabitants may impose, byordinance or order, a tax on the price paid or charged to any person forrooms or accommodations paid by transient guests of hotels, motels,condominium units, campgrounds, and tourist courts situated within thepolitical subdivision, at a rate not to exceed four percent of such pricepaid or charged. As used in this section, the term "hotel", "motel", or"tourist court" means any structure or building, under one management,which contains rooms furnished for the accommodation or lodging of guests,with or without meals being provided, including bed and breakfastfacilities, and kept, used, maintained, advertised, or held out to thepublic as a place where sleeping accommodations are sought for pay orcompensation to transient guests, and the term "campground" means realproperty, other than state-owned property, which contains parcels for rentto transient guests for pay or compensation, which may include temporaryutility hook-ups for use by the transient guests, and where such transientguests generally use tents, recreational vehicles or some other form oftemporary shelter while on the rented premises. Shelters for the homelessoperated by not-for-profit organizations are not a hotel, motel, or touristcourt for the purposes of this section. As used in this section, the term"transient guest" means a person who occupies a room or rooms in a hotel,motel, campground, or tourist court for thirty consecutive days or less.
